(A) Recordation. If the person in control fails to pay the assessment within 30 calendar days after receipt of the notice of assessment (or any extension as may be granted in writing by the Town Council), the assessment shall be delinquent and may be recorded in the office of the Greenlee County recorder as a lien. The assessment lien shall include the date, amount of assessment, legal description, tax parcel number and name of town.
(B) Assessment lien. The assessment shall be a lien against the real property from and after the date of recordation and shall accrue interest at the statutory judgment rate, pursuant to A.R.S. § 44-1201, until paid. The assessment lien is prior and superior to all other liens, obligations, mortgages or other encumbrances, except liens for general taxes.
(C) Foreclosure. The Town Council may, but shall not be obligated to, bring an action to enforce the assessment lien in the Greenlee County Superior Court through a judgment of foreclosure and order of sale, at any time after the recordation of the assessment. Failure to enforce the assessment lien by such an action shall not affect its validity. The recorded assessment is prima facie evidence of the truth of all matters recited therein and of the regularity of all proceedings before the recordation thereof.
(Ord. 03-2017, passed 4-13-2017)